ESM0001 – Main Contents
Overview
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The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals. The manual is divided into a number of broad subject areas as follows
| ESM0002CO onwards | An introduction to employment status work |
| ESM0100 onwards | Procedural aspects of employment status work |
| ESM0500 onwards | General guidance on dealing with status issues aimed mainly at Employer Compliance staff |
| ESM1000 onwards | Detailed guidance on dealing with status issues aimed at Status Inspectors and their teams |
Guidance is also provided on specific areas as follows:
| ESM2000 onwards | Agency workers |
| ESM2500 onwards | Offices |
| ESM3000 onwards | Service companies and other intermediaries |
| ESM4000 onwards | Particular occupations |
| ESM7000 onwards | Case law summaries |
| ESMX0 | Conversion tables |
Except where specified, you should assume when reading this manual that the guidance applies to both NICs and tax issues. The NICs legislation in Northern Ireland is similar to that which applies in the rest of the UK and, for ease of reference, only the latter legislation is used in headings in this section. In headings, Social Security (Categorisation of Earners) Regulations 1978 has been shortened to SS (Categorisation of Earners) Regulations 1978.
Income Tax (Earnings and Pensions) Act 2003 [ITEPA]
ITEPA replaces, with minor changes, certain enactments,
principally ICTA 1988, relating to income tax on employment income,
pension income and social security income. Although the new Act
preserves the outcomes of the earlier legislation, there are major
changes to the language. For example, the term '"Schedule E" has
disappeared and "emoluments" has been replaced by "earnings". The
context in which the term "Schedule E" was used determines the
words replacing it and therefore it is not simply a matter of
replacing it with another term. For example, in this manual
"chargeable under Schedule E" becomes "chargeable as employment
income" whilst "within Schedule E" might change to "in receipt of
earnings".
Rather than draft a new manual, it was decided to retain
references to the sections of the earlier legislation and to add
the sections of ITEPA. Also the new terms have been added to the
old ones. For example "chargeable under Schedule E/as employment
income".
In addition references to sections of the Schedule E (SE)
manual and the corresponding sections of the new Employment Income
Manual (EIM) have been included.
